Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms

Recently, the concept ‘fixed establishment’(‘FE’) for VAT purposes is the subject of many discussions and it seems that the saga will continue. In a judgement of 22 October 2021, the Court of Appeal of Liège has affirmed the position of the Belgian VAT authorities stating that a foreign company has a FE through its affiliate companies in Belgium (Liège 22 October 2021, 2020/RG/765).

Source Tiberghien

See also AmCham Belgium urges the Belgian tax authorities to issue an updated circular on Fixed Establishments

---

---